Controlled transactions and accounts outstanding
For the income year 2016
The reports provide an outline of a company's transactions and accounts within a commonly controlled business entity, so-called common control transactions.
The rules cover but are not limited to cross-border transactions and transactions between Norwegian entities. The form is a tool for use by the control authorities in the selection of transactions for audit.
Attachment to the Tax Return and Corporate Tax Return according to the Norwegian Tax Act section 4-4 paragraph 3 cf. section 4-12 paragraphs 1 and 5.
This form is part of the tax return. You can log in and complete it electronically in Altinn (how to change to english version of Altinn).